This table applies to failing to file a return where that return has a filing date **before 24 July 2013**.

**Note:** Crown Dependencies and Overseas Territories of the UK are, unless listed, in category 2.

| Category 1 | Category 3 | |------------|------------| | Anguilla | Albania | | Aruba | Algeria | | Australia | Andorra | | Belgium | Antigua and Barbuda | | Bulgaria | Armenia | | Canada | Bahrain | | Cayman Islands | Barbados | | Cyprus | Belize | | Czech Republic | Bonaire, Sint Eustatius and Saba | | Denmark (not including Faroe Islands and Greenland these are both in category 2) | Brazil | | Estonia | Cameroon | | Finland | Cape Verde | | France (Includes overseas Departments of France; the overseas collectivities of France are in category 2) | Colombia | | Germany | Congo, Republic of the | | Greece | Cook Islands | | Guernsey (includes Alderney and Stark) | Costa Rica | | Hungary | Curaçao | | Ireland | Cuba | | Isle of Man | Democratic People's Republic of Korea | | Italy | Dominica | | Japan | Dominican Republic | | Korea, South | Ecuador | | Latvia | El Salvador | | Lithuania | Gabon | | Malta | Grenada | | Montserrat | Guatemala | | Netherlands (not including Bonaire, St Eustatius and Saba) | Honduras | | New Zealand (not including Tokelau) | Iran | | Norway | Iraq | | Poland | Jamaica | | Portugal (Includes Madeira and the Azores) | Kyrgyzstan | | | Lebanon | | | Macau (China and Hong Kong are in category 2) | | | Marshall Islands | | | Mauritius | | | Micronesia, Federated States of | | Romania | Monaco | |---------|--------| | Slovakia | Nauru | | Slovenia | Nicaragua | | Spain (Includes the Canary islands and other overseas territories of Spain) | Niue | | Sweden | Palau | | United States of America (not including overseas territories and possessions of United States of America which are in Category 2) | Panama | | | Paraguay | | | Peru | | | Saint Kitts and Nevis | | | Saint Lucia | | | Saint Vincent and the Grenadines | | | San Marino | | | Seychelles | | | Sint Maarten | | | Suriname | | | Syria | | | Tokelau | | | Tonga | | | Trinidad and Tobago | | | United Arab Emirates | | | Uruguay |